Course: International Taxation and Tax Systems

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Course title International Taxation and Tax Systems
Course code FIU/NAMDS
Organizational form of instruction Lecture + Seminary
Level of course Master
Year of study not specified
Semester Summer
Number of ECTS credits 5
Language of instruction English
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Course availability The course is available to visiting students
Lecturer(s)
  • JANOUŠKOVÁ Jana, doc. Ing. Ph.D.
  • SOBOTOVIČOVÁ Šárka, Ing. Ph.D.
Course content
Introduction to taxation Development and classification of taxes are provided. Tax construction elements and basic tax policy terminology are explained. Characteristics and development of EU tax policy Exogenous and endogenous factors influencing the development of tax systems and specific reasons for the tax reforms in the EU are defined. Structural harmonization, harmonization of tax rates, positive and negative harmonization and tax competition are clarified. Tax systems of EU countries and indicators of international tax comparison Current tax systems in the individual EU countries are compared. The basic legal documents of EU directives, regulations and the EU budget are presented. The tax quota, statutory, effective and implicit tax rates are defined. Indirect taxes and their harmonization Value added tax, taxpayers, tax base, tax rates and tax calculation are examined. Application of VAT on goods and services is also explained. Selective excise duties in individual EU member states in relation to the harmonization are introduced. Directive on restructuring agreed framework for the taxation of energy and electricity is also mentioned. Corporate income tax Characteristics and development of corporate income tax in the EU are given. The tax base items affecting the amount of tax rate on corporate income in the EU member states are defined. EU principles and directives affecting corporate tax issues are also mentioned. Personal income tax Development of individual income taxes and the importance of personal income tax in the tax mix of individual EU countries are introduced. Construction of the tax base, tax deductions and tax credits are explained. Property taxes and road tax Approaches to taxation of motor vehicles in the EU, environmental aspects of road tax and specifics of taxation of cars and other vehicles are explained. The significance of development and characteristics of property taxes in the EU countries are discussed. Convention for avoidance of double taxation, International tax optimization and tax heavens Convention for avoidance of double taxation, their importance, objectives and methods to avoid double taxation are clarified. International tax planning, tax heavens and anti-heaven legislations and offshore financial centres are explained.

Learning activities and teaching methods
Lecture with presentation in Power-point
Recommended literature
  • COUNCIL DIRECTIVE 2006/112/EC. http://eur-lex.europa.eu/legal-content/CS/ALL/?uri=celex%3A32006L0112.
  • PKF Worldwide Tax Guide 2015.
  • JAMES, S. and Ch. NOBES. The Economics of Taxation: Principles, Policy and Practice. 12th ed. Birmingham: Fiscal Publications, 2012. ISBN 978-1906201-19-7.
  • JANOUŠKOVÁ, J. Taxes and tax policy: Personal income tax. Karviná: SU OPF v Karviné, 2012. ISBN 978-80-7248-765-3.
  • MILLER A. and L. OATS. Principles of International Taxation: 4th Edition Revised. Bloomsbury Professional Ltd., 2014. ISBN 978-1780434537.
  • MIRRLEES, J. et al. Tax by design. Oxford University Press, 2011. ISBN 978-0-19-955374-7.
  • TEPPEROVÁ, J. and H. ZÍDKOVÁ. Texts for "Taxation in the CR and EU". Praha: Vysoká škola ekonomická, Fakulta financí a účetnictví., 2015. ISBN 978-80-245-2107-7.


Study plans that include the course